How to prepare for the tax law subject of the CPA? What should we pay attention to?

The CPA exam is a very difficult exam. Subjects like tax law, including calculation and analysis, are even more difficult. How should I prepare for the tax law subject at this time? How much time will it take? How to make a study plan? How to implement the plan after it is formulated? Today we will talk about this issue.

1. Learning time: 2 months

2. Learning objectives:

Understand all the test points of all tax types and master all calculation questions;

3. Learning points:

You must understand the tax calculation principles of value-added tax and consumption tax, you must be able to calculate accounting profits, taxable income, and tax payable for corporate income tax, and you must master the small tax categories. Tax preferential policies, general introduction, collection and administration law, and tax administrative legal system test content should be focused on memorizing;

4. Specific time schedule

Value-added tax, corporate income tax, and consumption tax account for half of the study time, the remaining learning content accounts for half of the learning time;

5. Specific learning strategies

The focus of value-added tax is on "output tax, input tax, and simple calculations" Methods, deemed sales" and other contents. When studying consumption tax, pay attention to comparing it with value-added tax. In terms of corporate income tax, you should pay attention to accounting profits, taxable income, tax payable and tax preferences. All small businesses When studying tax types, you must pay attention to tax benefits. International taxation must be combined with corporate income tax. General introduction, tax collection and administration law, and tax administrative legal system test points must refer to the real questions from previous years.

6. Notes

For the first review of value-added tax and corporate income tax, you can skip the training of comprehensive questions. In the first round of review, you can ask questions and answers about the calculation of value-added tax and consumption tax. We should focus on the questions and the content of small taxes. The study of tax law still needs to be mastered and applied in practice. When conducting comprehensive training on corporate income tax, we should pay attention to the application of accounting knowledge and combine it with international taxation. The calculation questions of value-added tax should also be Pay attention to practice in conjunction with tariffs, consumption taxes, etc.